EXHIBIT 8.1

SUBSIDIARIES OF REGISTRANT

Wholly Owned Subsidiaries:



| |  |  | Sunnykey International Holdings Limited, incorporated in the British Virgin Islands
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| |  |  | Global Education & Technology (HK) Limited, incorporated in Hong Kong
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| |  |  | Global Elite Education Technology (Shanghai) Co., Ltd., incorporated in the Peoples Republic of China
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| |  |  | Beijing Global Education & Technology Co., Ltd., incorporated in the Peoples Republic of China
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Consolidated Affiliated Entities:



| |  |  | Shanghai Global Career Education & Technology Holdings Limited, incorporated in the Peoples Republic of China
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| |  |  | Beijing Global Xingxue Technology Development Co., Ltd., incorporated in the Peoples Republic of China
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| |  |  | Beijing Wuhu Zhongshi Consulting Co., Ltd., incorporated in the Peoples Republic of China
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| |  |  | Beijing Zhuo Er Ying Cai Culture Distribution Co., Ltd., incorporated in the Peoples Republic of China
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| |  |  | Global Career (Tianjin) Education and Technology Co., Ltd., incorporated in the Peoples Republic of China
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| |  |  | Suzhou Yisi Qiantu Education Consulting Company, incorporated in the Peoples Republic of China
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| |  |  | Wuxi Global Career Education Consulting Co., Ltd., incorporated in the Peoples Republic of China
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| |  |  | Nantong Qiantu Yisi Education Consulting Co., Ltd., incorporated in the Peoples Republic of China
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| |  |  | Guangzhou Tianxia Qiantu Education Information Consulting Co., Ltd., incorporated in the Peoples Republic of China
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| |  |  | Beijing Chaoyang District Global IELTS Training School, incorporated in the Peoples Republic of China
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| |  |  | Beijing Haidian District Global IELTS Training School, incorporated in the Peoples Republic of China
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| |  |  | Shanghai Yangpu District Global IELTS Training School, incorporated in the Peoples Republic of China
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| |  |  | Tianjin Hexi District Global IELTS Training School, incorporated in the Peoples Republic of China
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| |  |  | Nanjing Global IELTS Training Center, incorporated in the Peoples Republic of China
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| |  |  | Suzhou Global Elite Training Center, incorporated in the Peoples Republic of China
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| |  |  | Wuxi Global IELTS Training Center, incorporated in the Peoples Republic of China
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| |  |  | Nantong Chongchuan District Qiantu IELTS Training Center, incorporated in the Peoples Republic of China
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| |  |  | Guangzhou Yuexiu District Global Elite Training Center, incorporated in the Peoples Republic of China
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| |  |  | Shenzhen Luohu District Global IELTS Training Center, incorporated in the Peoples Republic of China
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| |  |  | Chengdu Global English School, incorporated in the Peoples Republic of China
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| |  |  | Chongqin Yuzhong Global IELTS Training School, incorporated in the Peoples Republic of China
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| |  |  | Changsha Furong District Global IELTS Training School, incorporated in the Peoples Republic of China
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| |  |  | Shenyang Global IELTS Training School, incorporated in the Peoples Republic of China
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| |  |  | Shanghai Huangpu District Kaiyu Culture Training Centre, incorporated in the Peoples Republic of China
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| |  |  | Xian Yanta District Aobo Foreign Language Training School, incorporated in the Peoples Republic of China
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| |  |  | Hangzhou Xiacheng District Global Foreign Language Training School, incorporated in the Peoples Republic of China
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| |  |  | Dalian Global Elite Education Consulting Co., Ltd., incorporated in the Peoples Republic of China
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| |  |  | Wuhan Tianxia Elite Education Consulting Co., Ltd., incorporated in the Peoples Republic of China
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